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Central Excise - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Packing material used outside factory i.e. Depot - packing ...


No Credit for Pre-May 13, 2003, Packing Materials Outside Factory; Demand Barred by Limitation Period.

August 22, 2013

Case Laws     Central Excise     AT

Packing material used outside factory i.e. Depot - packing material (extra carton etc.) not used in the factory of production - Credit in respect of these cartons will not be available prior to 13.5.2003. - However demand set aside on the ground of period of limitation - AT

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